SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

Seizure actions e.g. NIA plus IT action on Angadiya’s in Mumbai 7 Nature of Unknown in Bill Discounting Courier services/ Money 23 1. BHARATKUMAR ISHWARBHAI BHATIYA 2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI Sr. Item of Implied from Shroff/Bill Angadiya Money No. Comparison submissions of Discounter Remitter assessee, and similar persons business common services/ Shroff Angadiya exchange parlance, but services/ styled

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals in all.\n(ii) The main ground of appeal by the department is pertaining to assailing and deletion of 70% of\nadditions made on account of unexplained cash deposits. The assessee

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals in all.\n(ii) The main ground of appeal by the department is pertaining to assailing and deletion of 70% of\nadditions made on account of unexplained cash deposits. The assessee

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals in all.\n(ii) The main ground of appeal by the department is pertaining to assailing and deletion of 70% of\nadditions made on account of unexplained cash deposits. The assessee

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

Seizure, the department is in appeal for A.Y.2007- 08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals in all.\n(ii) The main ground of appeal by the department is pertaining to assailing and deletion of 70% of additions made on account of unexplained cash deposits. The assessee

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

search and seizure operation was conducted, leading to the initiation of reassessment proceedings against the assessee. The Revenue alleged unaccounted

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. The backup contained key accounting files (unaccounted transactions and some accounted transactions) of the entire group in a very systematic manner. The accounts of 1) Sale

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. The backup contained key accounting files (unaccounted transactions and some accounted transactions) of the entire group in a very systematic manner. The accounts of 1) Sale

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. The backup contained key accounting files (unaccounted transactions and some accounted transactions) of the entire group in a very systematic manner. The accounts of 1) Sale

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

seizure action at the\nresidential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were\nrecovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was\ntaken and the same were seized. The backup contained key accounting files\n(unaccounted transactions and some accounted transactions) of the entire group\nin a very systematic manner. The accounts of 1) Sale

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

seizure action at the\nresidential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were\nrecovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was\ntaken and the same were seized. The backup contained key accounting files\n(unaccounted transactions and some accounted transactions) of the entire group\nin a very systematic manner. The accounts of 1) Sale

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

seizure action at the\nresidential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were\nrecovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was\ntaken and the same were seized. The backup contained key accounting files\n(unaccounted transactions and some accounted transactions) of the entire group\nin a very systematic manner. The accounts of 1) Sale

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

seizure action at the\nresidential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were\nrecovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was\ntaken and the same were seized. The backup contained key accounting files\n(unaccounted transactions and some accounted transactions) of the entire group\nin a very systematic manner. The accounts of 1) Sale